Austria now lets customers collect electronic receipts at the point of sale

Since 1 October 2026, Austrian businesses can offer electronic receipts in a new way. Besides sending a receipt by email or through an app, a business can make it available at the till. The customer scans a code on a terminal or display and collects the receipt on the spot.

What the rule says

Section 132a of the Federal Fiscal Code (BAO) now treats an electronic receipt as issued when it is ready for the customer to read at the point of sale, right after payment. A terminal the customer uses during checkout meets that test.

Some conditions still apply:

• The cash register must create and sign the electronic receipt during the payment.
• The business must record how the receipt was delivered.
• A customer who wants paper can ask for one at the time of payment, or later the same day until the business closes.

What it means for your integration

If your product creates Austrian receipts, check three things:

1. Delivery method. Store how each receipt was delivered, since the record is required.
2. Paper on request. Keep a way to print a receipt after the sale, not only at the time of payment.
3. Retention. Keep duplicate copies for the statutory period. Section 132a sets seven years from the end of the calendar year of issue.

Primary text

• Section 132a BAO, in force from 1 October 2026: ris.bka.gv.at

Next step

Read the developer documentation and confirm how your Austrian receipts are delivered before you rely on the new option.